A car that is described in section 42-14301, paragraph 2 and that is used exclusively in this state or that is used partly in and partly outside this state:

Terms Used In Arizona Laws 42-14302

  • Valuation: means the full cash value or limited property value that is determined for real or personal property, as applicable. See Arizona Laws 42-11001

1. Has a situs in this state for purposes of taxation.

2. Is subject to valuation under this article.

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